An online application process for new tax-exempt 501(c)(3) organizations is currently in development by the IRS. With the new system, applicants answer a series of questions and complete an interactive Form 1023 [Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code ]. The system allows a user to be alerted immediately of any red flags. The process also will ensure the same questions are asked to all applying organizations. Ken Corbin, acting director of Exempt Organizations, said, “Instead of questions being created for specific organization, we’ll be asking consistent questions . . . when questions go out to our applicants they’re consistent with the laws and the regulations.” The program is expected to be released later this year, but in the meantime, the IRS is inviting users to test and comment on the interactive version of the application on the IRS website dedicated to tax-exempts, at www.stayexempt.irs.gov .